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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 45 - Retail Sales And Service Tax
§ 10-45-18.6 Exemption for sale of swine or cattle semen.
Universal Citation: SD Codified L § 10-45-18.6 (2017)
10-45-18.6. Exemption for sale of swine or cattle semen. There are hereby specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts from the sale of swine semen and cattle semen to be used for agricultural purposes.
Source: SL 2006, ch 50, ยง 1.
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